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More than revenuetaxation as a devel...

Corbacho, Ana.

More than revenuetaxation as a development tool /

Record Type:	Electronic resources : Monograph/item
Title/Author:	More than revenueedited by Ana Corbacho, Vicente Fretes Cibils, Eduardo Lora.
Reminder of title:	taxation as a development tool /
other author:	Corbacho, Ana.
Published:	New York :Palgrave Macmillan,2013.
Description:	1 online resource.
Subject:	TaxationLatin America.
Online resource:	An electronic book accessible through the World Wide Web; click for information
ISBN:	9781137315977 (electronic bk.)

More than revenuetaxation as a development tool /
More than revenuetaxation as a development tool /[electronic resource] :edited by Ana Corbacho, Vicente Fretes Cibils, Eduardo Lora. - New York :Palgrave Macmillan,2013. - 1 online resource.

PART I: OVERVIEW -- PART II: GENERAL TOPICS -- Where We Are and How We Got Here: Stylized Facts of Taxation in LAC -- The Political Economy of Taxation and Tax Reforms -- Taxation and Stabilization -- Labor Effects of Taxation -- Sub-National Taxation -- Tax and Customs Administration: Progress to Date and Challenges Ahead -- PART III: SPECIFIC TAXES: CHALLENGES AND POLICY OPTIONS -- Personal Income Taxes -- Corporate Income Taxes -- Value-Added Taxes -- Non-Renewable Resource Revenues -- Environmental Taxes -- The Perils of Expediency.

Taxation in Latin America is largely viewed as a means of generating income to keep the government in business. In recent years, progress has been made towards increasing total revenue, but most countries in the region still lag well behind other countries with similar levels of development. More importantly, Latin American policymakers still largely ignore the potential of taxation to contribute to other important development goals. Yet dependence on consumption taxes such as the VAT and the regressive bent of the personal income tax structure have squandered the opportunity to attack the region's serious income inequality. In addition, the importance of efficiency in taxation has also been underestimated with a proliferation of inefficient ad hoc taxes such as those on bank transactions and exports. Governments have repeatedly missed the chance to influence consumption and production patterns by using taxes to effect relative price changes. "More than Revenue" aims to provide an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.

ISBN: 9781137315977 (electronic bk.)

Source: 645328Palgrave Macmillanhttp://www.palgraveconnect.comSubjects--Topical Terms:

644222
Taxation
--Latin America.Index Terms--Genre/Form:

214472
Electronic books.

LC Class. No.: HJ2460.5 / .M67 2013

Dewey Class. No.: 336.2/91

More than revenuetaxation as a development tool /
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520 $a Taxation in Latin America is largely viewed as a means of generating income to keep the government in business. In recent years, progress has been made towards increasing total revenue, but most countries in the region still lag well behind other countries with similar levels of development. More importantly, Latin American policymakers still largely ignore the potential of taxation to contribute to other important development goals. Yet dependence on consumption taxes such as the VAT and the regressive bent of the personal income tax structure have squandered the opportunity to attack the region's serious income inequality. In addition, the importance of efficiency in taxation has also been underestimated with a proliferation of inefficient ad hoc taxes such as those on bank transactions and exports. Governments have repeatedly missed the chance to influence consumption and production patterns by using taxes to effect relative price changes. "More than Revenue" aims to provide an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.
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